Legal analysis
Analysis of legal trends, case law and regulatory change in Chile, written in plain language for international clients.
Chile's tax authority has again declared the closure of taxpayers that record no transactions. But dormancy, the tax position of a company's assets and the dissolution of the company itself are separate questions. We explain what the SII may presume, what evidence allows a taxpayer to contest it, and what a business should check before treating the matter as closed.
This week saw the launch of a service in which AI agents continuously test the security of its customers' systems. Days earlier, a lab showed an agent replacing the very model it was supposed to maintain, without anyone asking it to. We look at how Chilean law allocates authorization, control and liability when AI acts on a company's systems.
A deed, a percentage and a fenced plot do not answer the underlying question: what was actually acquired? This analysis separates the reach of an assignment of rights, its use as a basis for regularizing title before Bienes Nacionales, and the limits an irregular subdivision imposes.
Chile's Reconstruction Law carries four measures that hit the property sector head-on: a VAT exemption on new homes, a 5% flat tax on rentals of so-called economic housing (DFL 2), the end of property tax on the main home of owners aged 65 and over, and a corporate tax cut. Their real scope, their requirements and their deadlines, separating the headline from the fine print.
The phone goes dead for no reason and, when service comes back, the alerts arrive all at once: transfers, cash advances, sometimes a consumer loan nobody asked for. It is called SIM swap, and it has two possible defendants: the bank that never stopped abnormal activity, and the carrier that handed over the line without checking who was asking. What to do in the first hours, and what to demand in writing.
A technical and legal report on anonymization and differential privacy under Law No. 21,719. The statute requires an irreversible procedure before data ceases to be personal, and no known technique removes residual risk: the operative question is what you would have to be able to prove, and with which document, when someone asks in writing. It distinguishes throughout between what the statute says, what the technical evidence shows and what is the author's own view.
Chilean law provides two distinct procedures for over-indebted individuals: an administrative one before the Superintendency and a judicial one. Most inquiries start with how to file, when the useful question comes first: which of the two applies to this case? This guide explains how to tell them apart, what changes when a lawyer handles the filing, and includes a self-assessment tool to place your own case.
Chile's Congress has cleared a sweeping tax bill. Three transitional windows for private wealth close within months, and none of their clocks has started. Every rule below is cited to its exact article of the approved text.
A transfer nobody authorized. A withdrawal nobody made. Chilean law gives the cardholder a fast refund on a short clock, and this year the Supreme Court has held the line even where the customer handed over the codes. The fight has moved elsewhere: to the courtroom where the bank sues the customer.
From the August 2026 payroll the employer's pension contribution reaches 3.5%. A month earlier, collection of unpaid contributions was centralized and the Treasury took over the pre-litigation stage. Together they change the price of an oversight most companies discover far too late. How much does it actually rise, and what should be checked now?
In October Chile's tax authority publishes the methodology it uses to arrive at market values in audits. It says the document breaks no new ground, that it simply writes down criteria already in use. Which raises the question it does not answer: if they were already in use, from when are they enforceable?
The advance of artificial intelligence created a new generation of platforms that integrate and analyze data at large scale, such as those of Palantir, now offered to governments, municipalities and companies. What conditions has comparative law set for them? What does Chile's legal order in transition require? And what must be settled in writing before signing?
Law No. 21,719 turns facial features into sensitive personal data, while municipalities and institutions expand video surveillance with artificial intelligence and the new Personal Data Protection Agency is not yet established. An analysis of the Chilean framework, comparative experience and the obligations facing institutions, companies and individuals.
The Ministry of National Assets issued Ministerial Order No. 2/2026, which reorders the administration and allocation of State-owned real estate, updates the regularization of small property titles and repeals fourteen earlier orders. What changes and what it means for possessors and companies?
A new bill modernizes the advanced electronic signature, introduces time stamping, and allows certain notarial certifications to be replaced and electronic promissory notes and bills of exchange to be issued. What does it propose and what are its implications?
Chile's National Cybersecurity Agency published the second preliminary list of Vital Importance Operators, adding hundreds of entities to the enhanced regime of Law No. 21,663. Which sectors does it cover, which deadlines have already expired and what obligations does it entail?
Chile's Environmental Evaluation Service published a criterion that guides how data centers are evaluated in the SEIA and when they must enter the system on a mandatory basis. We explain it step by step: project types, entry thresholds, permits and impacts.
During the World Cup the betting apps market themselves as just another service, but the Chilean bettor plays from a fragile legal position: if they win, they have no way to demand payment, and the recent VAT charge by the SII does not change that diagnosis.
What opposing a regularization involves, the avenues for challenging one, and the procedural and substantive defenses, with the current legislation and the criteria of the higher courts.
A practical analysis of Law No. 21,459 on computer crimes and of the new cybersecurity framework regulation, and how they impact risk management, technology contracts and corporate criminal liability.
A guide to the title regularization procedure under Decree Law 2,695 (D.L. 2.695), the role of the Ministry of National Assets, and the main stages, deadlines and requirements that possessors face.
A clear explanation of the ordinary (3-year) and extraordinary (6-year) limitation periods under Articles 200 and 201 of the Chilean Tax Code, the grounds that interrupt them, and defense strategies in tax collection lawsuits.
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